China: Transfer Pricing

The Macau Special Administrative Region of the People's Republic of China ("Macau SAR") government officially issued the "Implementation Rules for Transfer Pricing" (Administrative Regulation No. 11/2025)...

On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...

在当前全球经济一体化加速推进的背景下，国内企业纷纷将目光投向海外市场，寻求新的增长点。

China signed the MLI on 7 June 2017. It has opted out of the MLI's permanent establishment (PE) provisions concerning (i) artificial avoidance of PE status through commissionaire arrangements and similar strategies;

On December 21, 2015, the State Administration of Taxation of China ("SAT") issued "China Advance Pricing Arrangement Annual Report (2014)" ("the 2014 annual report").

On 17 September, 2015, China State Administration of Taxation ("SAT") released the Discussion Draft of Implementation Measures for Special Taxation Adjustments ("Discussion Draft")...

The recent passing of the 'Renewables Law' is set to turn China into a global heavyweight in the future development of the renewable energy sector.

The past twenty-four months have seen a surge in the number of increasingly sophisticated merger and acquisition transactions involving U.S., Japanese and European multinationals and China-based companies (listed and unlisted, private and state-owned). Morrison & Foerster has advised on many such transactions, including representing Softbank in connection with Yahoo!’s US$1 billion investment in Softbank’s China affiliates, Alibaba.com and Tao Bao; UPS in its acquisition of its international exp

In this issue: Foreign Direct Investment; Foreign Exchange Administration; Intellectual Property Rights; Labor Law; Retailing/Distribution; Securities; State-owned Enterprises; Draft Legislation